2014 (7) TMI 286

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....ndent : Shri D D Joshi, (AR) JUDGEMENT Per: Ashok Jindal: The appeal has been filed by the appellant against the review order of refund claim sanctioned by the Adjudication Authority. 2. The brief facts of the case are that the appellant being an exporter availed certain input services and thereafter exported the goods. They filed refund claim of the services availed by them which was ....

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....VAT credit on certain services.     c) The description of export goods were no mentioned in the invoice issued by the CHA; and     d) The appellant has not produced relevant document in support of their claim. 4. It is the contention of the appellant that after introduction of Notification 17/09 although refund claim pertains to the period prior to issue of N....

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....was in force, therefore appellants are required to fulfill the condition of the Notification NO. 41/07. 6. Heard both sides. Considered the submissions. 7. In the case of Havells India Ltd. (supra), this Tribunal has considered the Board circular no. 354/256/2009-TRU dated 1.1.2010, which provides that the Notification 17/09-ST does not bar its applicability to the exports that have taken pl....